Publication: Unele aspecte practice ale contabilității carburanților
Date
Authors
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Publisher
ASEM
Abstract
Description
BÎRZOI, Dorin, CARAMAN, Stela. Unele aspecte practice ale contabilității carburanților = Some practical aspects of fuel accounting. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp 143-149. ISBN 978-9975-155-12-0.
Analyzing the given topic, I understood that it is certainly necessary to identify the norms of fuel consumption, in accordance with the CNS "Inventory". Hence, the fuel consumption norms vary by the types of transportation , conditions of use , the usage duration of transport mean and they are applied on all economic sectors, who owns any mean of transport. This article aims to present accounting rules on the establishment of consumption norms, as well as how to purchase, pay, scrap fuel. Also, after studying this article, you can understand how consumption norms are established, how all fuel-related events are accounted for through examples presented above. JEL: M41
Analyzing the given topic, I understood that it is certainly necessary to identify the norms of fuel consumption, in accordance with the CNS "Inventory". Hence, the fuel consumption norms vary by the types of transportation , conditions of use , the usage duration of transport mean and they are applied on all economic sectors, who owns any mean of transport. This article aims to present accounting rules on the establishment of consumption norms, as well as how to purchase, pay, scrap fuel. Also, after studying this article, you can understand how consumption norms are established, how all fuel-related events are accounted for through examples presented above. JEL: M41
Keywords
accounting, fuel, norms, transport